Dewey & LeBoeuf

Michael O'Hara Duff

Partner

Michael O'Hara Duff is a partner with Dewey & LeBoeuf. He practices in the area of Federal taxation, with an emphasis on matters relating to renewable energy, partnership taxation and infrastructure/project finance. He has extensive experience at structuring complex partnerships and limited liability companies used to acquire a variety of renewable and clean energy assets including wind, solar, geothermal and biomass facilities. Mr. Duff also has extensive experience in dealing with the tax aspects of financing the acquisition of a variety of assets through leveraged lease structures and has represented clients in like-kind exchanges of multiple types of assets. Mr. Duff has represented clients such as JPMorgan, Citigroup, Wells Fargo Bank, Northwestern Life Insurance Co., Union Bank, MetLife, NY Life Insurance Co., Morgan Stanley, Bank of America and Key Bank.

Representative Matters
Recent Transactions
Mr. Duff has represented clients who invest in a broad spectrum of renewable energy assets. Mr. Duff participated in structuring the financing and acquisition of the Sweetwater Wind Farm in 2003, the first wind power transaction to be financed by institutional investors, and has since advised clients in approximately $8-9 billion worth of investments in renewable energy assets. Representative transactions include: the acquisition and lease of an approximately $260,000,000 solar facility, a $2,400,000,000 investment in a partnership to acquire a portfolio of wind farms, an approximately $232,000,000 acquisition of a 240 MW wind farm, a $531,000,000 upfront investment and $116,000,000 contingent investment to acquire a portfolio of wind farms, a $1,000,000,000 purchase and lease of three geothermal facilities and an approximately $380,000,000 acquisition of a wind farm utilizing approximately $170,000,000 of third party debt.

Mr. Duff also has extensive experience in representing clients who invest in infrastructure assets. Representative transactions include the financing and construction of an approximately $1,500,000,000 toll road located in the southeastern United States and the financing and acquisition of an approximately $2,500,000,000 toll road in the southwestern United States.